| | A-1. Fifty | base that exceeds 4% but does not exceed 8% of income plus | 100% of that portion of the benefit base that exceeds 8% | of income to a maximum payment of $1,000 |
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| | | Sec. C-14. 36 MRSA §6207, sub-§2, as amended by PL 1997, c. 557, Pt. | | A, §3 and affected by Pt. G, §1, is further amended to read: |
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| | | 2. Income eligibility. Single-member households with | household incomes in excess of $25,700 | | with 2 or more members with a household income in excess of | $40,000 |
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| | | Sec. C-15. 36 MRSA §6651, sub-§1, as amended by PL 2001, c. 396, §43, | | is further amended to read: |
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| | | 1. Eligible property. "Eligible property" means qualified | | business property first placed in service in the State, or | | constituting construction in progress commenced in the State, | | after April 1, 1995, but does not include any property that is | | exempt from property tax under section 662. "Eligible property" | | includes, without limitation, repair parts, replacement parts, | | additions, accessions and accessories to other qualified business | | property placed in service on or before April 1, 1995 if the | | part, addition, accession or accessory is first placed in | | service, or constitutes construction in progress, in the State | | after April 1, 1995, but does not include any property that is | | exempt from property tax under section 662. "Eligible property" | | also includes inventory parts. |
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| | | Sec. C-16. 36 MRSA §6654, as amended by PL 2001, c. 714, Pt. BB, §1 | | and affected by §4, is further amended to read: |
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| | | §6654. Claim for reimbursement |
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| | | A person entitled to reimbursement of property taxes paid with | | respect to eligible property pursuant to section 6652 may file a | | claim for reimbursement with the State Tax Assessor. The | | reimbursement claim must be filed with the State Tax Assessor on | | or after August 1st and on or before the following December 31st | | for property taxes paid during the preceding calendar year for | | which no previous reimbursement pursuant to this chapter has been | | made. For good cause, the State Tax Assessor may at any time | | extend the time for filing a claim for reimbursement for a period | | not exceeding 60 days from the original due date. An application | | for reimbursement may not be filed after February 29, 2016. | | Except as otherwise provided, the claim must be accompanied by | | the statement obtained by the claimant pursuant to section 6653. | | If the claimant requests reimbursement of an amount of tax that |
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